I have been using NIK Softwares HDR EFEX PRO 2 for a few months and today I experimented with default renders from this application against Photomatix Pro 4.

Both applications are capable of producing excellent results and there are a multitude of adjustments that can be made to tailor the output to your preferences. The image shown below is a side by side comparison of renders from both applications using as close as possible to default options and using pre-sets that best match a realistic HDR.